Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 28/05/2025

Rappel du mécanisme temporaire d'exonération des dons familiaux pour l'achat ou la rénovation de la résidence principale

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Maxime CARPENTIER

Rappel du mécanisme temporaire d'exonération des dons familiaux pour l'achat ou la rénovation de la résidence principale

La loi de finances pour 2025 offre une nouvelle exonération de droits de mutation à titre gratuit pour les dons en espèces destinés à l'achat ou à la rénovation énergétique de la résidence principale. Ce régime est en vigueur du 15 février 2025 au 31 décembre 2026 (art. 790 A du CGI).

Qui peut donner et recevoir ? Les dons peuvent être faits à un enfant, un petit-enfant, un arrière-petit-enfant ou, à défaut d’une telle descendance un neveu ou une nièce. Il n'y a pas de limite d'âge pour le donateur.

Montants exonérés : chaque donateur peut donner jusqu'à 100 000 € (en pleine propriété) à un même donataire, et chaque donataire peut recevoir jusqu'à 300 000 € au total de différents donateurs.

Conditions d'utilisation des dons : les sommes reçues doivent être utilisées dans les six mois pour :

L'achat d'un logement neuf ou en construction, destiné à la résidence principale du donataire ou de son locataire.

Des travaux de rénovation énergétique dans la résidence principale du donataire.

Obligations et restrictions : le donataire doit conserver le logement comme résidence principale pendant cinq ans. Les sommes ne peuvent pas être utilisées pour des dépenses bénéficiant déjà d'autres avantages fiscaux comme "MaPrimeRénov".

Déclaration et justificatifs : les dons doivent être déclarés aux impôts dans le mois suivant leur réalisation. Le donataire doit conserver les justificatifs prouvant l'utilisation des fonds selon les conditions requises.

Remise en cause de l'exonération : si les conditions ne sont pas respectées, l'exonération est annulée et les droits de mutation deviennent exigibles avec des intérêts de retard.

Ce régime permet de soutenir financièrement l'achat et la rénovation énergétique des résidences principales tout en offrant des avantages fiscaux significatifs. Il peut, au surplus, ce cumuler avec les autres régimes de dons familiaux.

Parlez-en à votre conseil !